Resumo

FERRER DE LA HOZ, Angélica María. Analysis of convergence to International Accounting Standards and Financial Information from the accounting system intrinsic factors in Colombia. Cuad. Contab. [online]. 2013, vol.14, n.spe36, pp.971-1007. ISSN 0123-1472.

Research results on the convergence process in Colombia to International Standards of Accounting and Financial Information are presented in this article. This project has been developed in order to create a line of research in international accounting to respond to local problems that arise in the process studied. The research -addressed from the theoretical perspective of the International Accounting, with a focus on accounting systems analysis- answers the question: what are the implications of the convergence process to international accounting and financial reporting standards in the accounting system intrinsic factors in Colombia? The scope is descriptive and the methodological design is typical of a documentary research. In the results, besides documenting areas identified in the professional and academic fields on the subject, there are evidenced the distances derived by the required conditions in the model of the International Accounting Standards Board, IASB, to operate under budgets and relationships kept with dynamics and factors external to accounting, which allowed to draw up action lines on the academic and trade spheres.

Palavras-chave : International accounting and financial reporting standards.

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